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NY 868086

November 11, 1991

CLA-2-39:S:N:N3G:221 868086


TARIFF NO.: 3926.10.0000; 4205.00.8000

Mr. Kent Paulsen
Cal Pacifico of California
1405 30th Street, Suite D
San Diego, California 92154

RE: The tariff classification of presentation cases from Mexico.

Dear Mr. Paulsen:

In your letter dated October 18, 1991, on behalf of 20th Century Plastics, you requested a tariff classification ruling.

The presentation cases are zippered ring binders with plastic filler pages. The cases have handles and a pocket on each of the two inner sleeves. Two types of cases will be imported. One type has an outer surface of plastic supported by paperboard. The second type has an outer surface of cowhide leather.

The applicable subheading for the presentation cases with an outer surface of plastic will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the presentation cases with an outer surface of cowhide leather will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather, other. Articles classified in this subheading are free of duty.

It is noted that the sample submitted with your ruling request is not marked with the country of origin. Section 134.11 of the Customs Regulations states, "Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as
legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S." The presentation cases should be marked "Made in Mexico" or "Assembled in Mexico."

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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